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Small business CGT concessions paper

Published on 21 Sep 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • preliminary CGT elements
  • basic conditions
  • type of entity
  • CGT concession stakeholder
  • active asset
  • choice of concession.

Author profile

Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 23 May 2017
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